Commission Implementing Regulation (EU) No 680/2014 Annex III: REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

FINREP TEMPLATES FOR IFRS

TEMPLATE NUMBER | TEMPLATE CODE | NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE

| | PART 1 [QUARTERLY FREQUENCY]

Balance Sheet Statement [Statement of Financial Position]

1.1 | F 01.01 | Balance Sheet Statement: assets

1.2 | F 01.02 | Balance Sheet Statement: liabilities

1.3 | F 01.03 | Balance Sheet Statement: equity

2 | F 02.00 | Statement of profit or loss

3 | F 03.00 | Statement of comprehensive income

Breakdown of financial assets by instrument and by counterparty sector

4.1 | F 04.01 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2.1 | F 04.02.1 | Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss

4.2.2 | F 04.02.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3.1 | F 04.03.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

4.4.1 | F 04.04.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

4.5 | F 04.05 | Subordinated financial assets

5.1 | F 05.01 | Breakdown of non-trading Loans and advances by product

6.1 | F 06.01 | Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes

| F 07.00 | Financial assets subject to impairment that are past due

7.1 | F 07.01 | Financial assets subject to impairment that are past due

Breakdown of financial liabilities

8.1 | F 08.01 | Breakdown of financial liabilities by product and by counterparty sector

8.2 | F 08.02 | Subordinated financial liabilities

Loan commitments, financial guarantees and other commitments

9.1.1 | F 09.01.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

9.2 | F 09.02 | Loan commitments, financial guarantees and other commitments received

10 | F 10.00 | Derivatives - Trading and economic hedges

Hedge accounting

11.1 | F 11.01 | Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

11.3 | F 11.03 | Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge

11.4 | F 11.04 | Hedged items in fair value hedges

Movements in allowances and provisions for credit losses

12.1 | F 12.01 | Movements in allowances and provisions for credit losses

12.2 | F 12.02 | Transfers between impairment stages (gross basis presentation)

Collateral and guarantees received

13.1 | F 13.01 | Breakdown of collateral and guarantees by loans and advances other than held for trading

13.2 | F 13.02 | Collateral obtained by taking possession during the period [held at the reporting date]

13.3 | F 13.03 | Collateral obtained by taking possession [tangible assets] accumulated

14 | F 14.00 | Fair value hierarchy: financial instruments at fair value

15 | F 15.00 | Derecognition and financial liabilities associated with transferred financial assets

Breakdown of selected statement of profit or loss items

16.1 | F 16.01 | Interest income and expenses by instrument and counterparty sector

16.2 | F 16.02 | Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

16.3 | F 16.03 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument

16.4 | F 16.04 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk

16.4.1 | F 16.04.1 | Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument

16.5 | F 16.05 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

16.6 | F 16.06 | Gains or losses from hedge accounting

16.7 | F 16.07 | Impairment on non-financial assets

Reconciliation between accounting and CRR scope of consolidation: Balance Sheet

17.1 | F 17.01 | Reconciliation between accounting and CRR scope of consolidation: Assets

17.2 | F 17.02 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given

17.3 | F 17.03 | Reconciliation between accounting and CRR scope of consolidation: Liabilities

18 | F 18.00 | Performing and non-performing exposures

19 | F 19.00 | Forborne exposures

| | PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]

Geographical breakdown

20.1 | F 20.01 | Geographical breakdown of assets by location of the activities

20.2 | F 20.02 | Geographical breakdown of liabilities by location of the activities

20.3 | F 20.03 | Geographical breakdown of main statement of profit or loss items by location of the activities

20.4 | F 20.04 | Geographical breakdown of assets by residence of the counterparty

20.5 | F 20.05 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty

20.6 | F 20.06 | Geographical breakdown of liabilities by residence of the counterparty

20.7.1 | F 20.07.1 | Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes

21 | F 21.00 | Tangible and intangible assets: assets subject to operating lease

Asset management, custody and other service functions

22.1 | F 22.01 | Fee and commission income and expenses by activity

22.2 | F 22.02 | Assets involved in the services provided

| | PART 3 [SEMI-ANNUAL]

Off-balance sheet activities: interests in unconsolidated structured entities

30.1 | F 30.01 | Interests in unconsolidated structured entities

30.2 | F 30.02 | Breakdown of interests in unconsolidated structured entities by nature of the activities

Related parties

31.1 | F 31.01 | Related parties: amounts payable to and amounts receivable from

31.2 | F 31.02 | Related parties: expenses and income generated by transactions with

| | PART 4 [ANNUAL]

Group structure

40.1 | F 40.1 | Group structure: "entity-by-entity"

40.2 | F 40.02 | Group structure: "instrument-by-instrument"

Fair value

41.1 | F 41.01 | Fair value hierarchy: financial instruments at amortised cost

41.2 | F 41.02 | Use of the Fair Value Option

42 | F 42.00 | Tangible and intangible assets: carrying amount by measurement method

43 | F 43.00 | Provisions

Defined benefit plans and employee benefits

44.1 | F 44.01 | Components of net defined benefit plan assets and liabilities

44.2 | F 44.02 | Movements in defined benefit plan obligations

44.3 | F 44.03 | Memo items [related to staff expenses]

Breakdown of selected items of statement of profit or loss

45.1 | F 45.01 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

45.2 | F 45.02 | Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates

45.3 | F 45.03 | Other operating income and expenses

46 | F 46.00 | Statement of changes in equity

1. Balance Sheet Statement [Statement of Financial Position]

1.1 Assets

| References | Breakdown in table | Carrying amount

Annex V.Part 1.27

010

010 | Cash, cash balances at central banks and other demand deposits | IAS 1.54 (i) | |

020 | Cash on hand | Annex V.Part 2.1 | |

030 | Cash balances at central banks | Annex V.Part 2.2 | |

040 | Other demand deposits | Annex V.Part 2.3 | 5 |

050 | Financial assets held for trading | IFRS 9.Appendix A | |

060 | Derivatives | IFRS 9.Appendix A | 10 |

070 | Equity instruments | IAS 32.11 | 4 |

080 | Debt securities | Annex V.Part 1.31 | 4 |

090 | Loans and advances | Annex V.Part 1.32 | 4 |

096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | 4 |

097 | Equity instruments | IAS 32.11 | 4 |

098 | Debt securities | Annex V.Part 1.31 | 4 |

099 | Loans and advances | Annex V.Part 1.32 | 4 |

100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IFRS 9.4.1.5 | 4 |

120 | Debt securities | Annex V.Part 1.31 | 4 |

130 | Loans and advances | Annex V.Part 1.32 | 4 |

141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | 4 |

142 | Equity instruments | IAS 32.11 | 4 |

143 | Debt securities | Annex V.Part 1.31 | 4 |

144 | Loans and advances | Annex V.Part 1.32 | 4 |

181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | 4 |

182 | Debt securities | Annex V.Part 1.31 | 4 |

183 | Loans and advances | Annex V.Part 1.32 | 4 |

240 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.22 | 11 |

250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a); IFRS 9.6.5.8 | |

260 | Investments in subsidiaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 1.21, Part 2.4 | 40 |

270 | Tangible assets | | |

280 | Property, Plant and Equipment | IAS 16.6; IAS 1.54(a) | 21, 42 |

290 | Investment property | IAS 40.5; IAS 1.54(b) | 21, 42 |

300 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) | |

310 | Goodwill | IFRS 3.B67(d); CRR art 4(1)(113) | |

320 | Other intangible assets | IAS 38.8,118 | 21, 42 |

330 | Tax assets | IAS 1.54(n-o) | |

340 | Current tax assets | IAS 1.54(n); IAS 12.5 | |

350 | Deferred tax assets | IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) | |

360 | Other assets | Annex V.Part 2.5 | |

370 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 | |

380 | TOTAL ASSETS | IAS 1.9(a), IG 6 | |

1.2 Liabilities

| References | Breakdown in table | Carrying amount

Annex V.Part 1.27

010

010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | 8 |

020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | 10 |

030 | Short positions | IFRS 9.BA7(b) | 8 |

040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 |

050 | Debt securities issued | Annex V.Part 1.37 | 8 |

060 | Other financial liabilities | Annex V.Part 1.38-41 | 8 |

070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | 8 |

080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 |

090 | Debt securities issued | Annex V.Part 1.37 | 8 |

100 | Other financial liabilities | Annex V.Part 1.38-41 | 8 |

110 | Financial liabilities measured at amortised cost | IFRS 7.8(g); IFRS 9.4.2.1 | 8 |

120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 |

130 | Debt securities issued | Annex V.Part 1.37 | 8 |

140 | Other financial liabilities | Annex V.Part 1.38-41 | 8 |

150 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.26 | 11 |

160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b), IFRS 9.6.5.8 | |

170 | Provisions | IAS 37.10; IAS 1.54(l) | 43 |

180 | Pensions and other post employment defined benefit obligations | IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 | 43 |

190 | Other long term employee benefits | IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 | 43 |

200 | Restructuring | IAS 37.71, 84(a) | 43 |

210 | Pending legal issues and tax litigation | IAS 37.Appendix C. Examples 6 and 10 | 43 |

220 | Commitments and guarantees given | IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 | 9 12 43 |

230 | Other provisions | IAS 37.14 | 43 |

240 | Tax liabilities | IAS 1.54(n-o) | |

250 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | |

260 | Deferred tax liabilities | IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) | |

270 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | |

280 | Other liabilities | Annex V.Part 2.13 | |

290 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | |

300 | TOTAL LIABILITIES | IAS 1.9(b);IG 6 | |

1.3 Equity

| References | Breakdown in table | Carrying amount

010

010 | Capital | IAS 1.54(r), BAD art 22 | 46 |

020 | Paid up capital | IAS 1.78(e) | |

030 | Unpaid capital which has been called up | Annex V.Part 2.14 | |

040 | Share premium | IAS 1.78(e); CRR art 4(1)(124) | 46 |

050 | Equity instruments issued other than capital | Annex V.Part 2.18-19 | 46 |

060 | Equity component of compound financial instruments | IAS 32.28-29; Annex V.Part 2.18 | |

070 | Other equity instruments issued | Annex V.Part 2.19 | |

080 | Other equity | IFRS 2.10; Annex V.Part 2.20 | |

090 | Accumulated other comprehensive income | CRR art 4(1)(100) | 46 |

095 | Items that will not be reclassified to profit or loss | IAS 1.82A(a) | |

100 | Tangible assets | IAS 16.39-41 | |

110 | Intangible assets | IAS 38.85-87 | |

120 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) | |

122 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | |

124 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | |

320 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21 | |

330 | Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income | IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22 | |

340 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22 | |

350 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57 | |

360 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23 | |

128 | Items that may be reclassified to profit or loss | IAS 1.82A(a) (ii) | |

130 | Hedge of net investments in foreign operations [effective portion] | IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24 | |

140 | Foreign currency translation | IAS 21.52(b); IAS 21.32, 38-49 | |

150 | Hedging derivatives. Cash flow hedges reserve [effective portion] | IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25 | |

155 | Fair value changes of debt instruments measured at fair value through other comprehensive income | IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26 | |

165 | Hedging instruments [not designated elements] | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60 | |

170 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | |

180 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | |

190 | Retained earnings | CRR art 4(1)(123) | |

200 | Revaluation reserves | IFRS 1.30, D5-D8; Annex V.Part 2.28 | |

210 | Other reserves | IAS 1.54; IAS 1.78(e) | |

220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method | IAS 28.11; Annex V.Part 2.29 | |

230 | Other | Annex V.Part 2.29 | |

240 | (-) Treasury shares | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 | 46 |

250 | Profit or loss attributable to owners of the parent | IAS 1.81B (b)(ii) | 2 |

260 | (-) Interim dividends | IAS 32.35 | |

270 | Minority interests [Non-controlling interests] | IAS 1.54(q) | |

280 | Accumulated Other Comprehensive Income | CRR art 4(1)(100) | 46 |

290 | Other items | | 46 |

300 | TOTAL EQUITY | IAS 1.9(c), IG 6 | 46 |

310 | TOTAL EQUITY AND TOTAL LIABILITIES | IAS 1.IG6 | |

2. Statement of profit or loss

| References | Breakdown in table | Current period

010

010 | Interest income | IAS 1.97; Annex V.Part 2.31 | 16 |

020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | |

025 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 | |

030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | |

041 | Financial assets at fair value through other comprehensive income | IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A | |

051 | Financial assets at amortised cost | IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 | |

070 | Derivatives - Hedge accounting, interest rate risk | IFRS 9.Appendix A;.B6.6.16; Annex V.Part 2.35 | |

080 | Other assets | Annex V.Part 2.36 | |

085 | Interest income on liabilities | IFRS 9.5.7.1, Annex V.Part 2.37 | |

090 | (Interest expenses) | IAS 1.97; Annex V.Part 2.31 | 16 |

100 | (Financial liabilities held for trading) | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | |

110 | (Financial liabilities designated at fair value through profit or loss) | IFRS 7.20(a)(i), B5(e) | |

120 | (Financial liabilities measured at amortised cost) | IFRS 7.20(b); IFRS 9.5.7.2 | |

130 | (Derivatives - Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.35 | |

140 | (Other liabilities) | Annex V.Part 2.38 | |

145 | (Interest expense on assets) | IFRS 9.5.7.1, Annex V.Part 2.39 | |

150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |

160 | Dividend income | Annex V.Part 2.40 | 31 |

170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 | |

175 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40 | |

191 | Financial assets at fair value through other comprehensive income | IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41 | |

192 | Investments in subsidiaries, joint ventures and associates accounted for using other than equity method | Annex V Part 2.42 | |

200 | Fee and commission income | IFRS 7.20(c) | 22 |

210 | (Fee and commission expenses) | IFRS 7.20(c) | 22 |

220 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | Annex V.Part 2.45 | 16 |

231 | Financial assets at fair value through other comprehensive income | IFRS 9.4.12A; IFRS 9.5.7.10-11 | |

241 | Financial assets at amortised cost | IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 | |

260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IFRS 9.5.7.2 | |

270 | Other | | |

280 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 | 16 |

287 | Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46 | |

290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 | 16, 45 |

300 | Gains or (-) losses from hedge accounting, net | Annex V.Part 2.47 | 16 |

310 | Exchange differences [gain or (-) loss], net | IAS 21.28, 52 (a) | |

330 | Gains or (-) losses on derecognition of non-financial assets, net | IAS 1.34; Annex V. Part 2.48 | 45 |

340 | Other operating income | Annex V.Part 2.314-316 | 45 |

350 | (Other operating expenses) | Annex V.Part 2.314-316 | 45 |

355 | TOTAL OPERATING INCOME, NET | | |

360 | (Administrative expenses) | | |

370 | (Staff expenses) | IAS 19.7; IAS 1.102, IG 6 | 44 |

380 | (Other administrative expenses) | | |

390 | (Depreciation) | IAS 1.102, 104 | |

400 | (Property, Plant and Equipment) | IAS 1.104; IAS 16.73(e)(vii) | |

410 | (Investment Properties) | IAS 1.104; IAS 40.79(d)(iv) | |

420 | (Other intangible assets) | IAS 1.104; IAS 38.118(e)(vi) | |

425 | Modification gains or (-) losses, net | IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 | |

426 | Financial assets at fair value through other comprehensive income | IFRS 7.35J | |

427 | Financial assets at amortised cost | IFRS 7.35J | |

430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | 9 12 43 |

440 | (Commitments and guarantees given) | IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50 | |

450 | (Other provisions) | | |

460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 | 12 |

481 | (Financial assets at fair value through other comprehensive income) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 | 12 |

491 | (Financial assets at amortised cost) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 | 12 |

510 | (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) | IAS 28.40-43 | 16 |

520 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | 16 |

530 | (Property, plant and equipment) | IAS 16.73(e)(v-vi) | |

540 | (Investment properties) | IAS 40.79(d)(v) | |

550 | (Goodwill) | IFRS 3.Appendix B67(d)(v); IAS 36.124 | |

560 | (Other intangible assets) | IAS 38.118 (e)(iv)(v) | |

570 | (Other) | IAS 36.126 (a)(b) | |

580 | Negative goodwill recognised in profit or loss | IFRS 3.Appendix B64(n)(i) | |

590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method | Annex V.Part 2.54 | |

600 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.55 | |

610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | |

620 | (Tax expense or (-) income related to profit or loss from continuing operations) | IAS 1.82(d); IAS 12.77 | |

630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | IAS 1, IG 6 | |

640 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(ea); IFRS 5.33(a), 5.33 A; Annex V Part 2.56 | |

650 | Profit or (-) loss before tax from discontinued operations | IFRS 5.33(b)(i) | |

660 | (Tax expense or (-) income related to discontinued operations) | IFRS 5.33 (b)(ii),(iv) | |

670 | PROFIT OR (-) LOSS FOR THE YEAR | IAS 1.81A(a) | |

680 | Attributable to minority interest [non-controlling interests] | IAS 1.81B (b)(i) | |

690 | Attributable to owners of the parent | IAS 1.81B (b)(ii) | |

3. Statement of comprehensive income

| References | Current period

010

010 | Profit or (-) loss for the year | IAS 1.7, IG6 |

020 | Other comprehensive income | IAS 1.7, IG6 |

030 | Items that will not be reclassified to profit or loss | IAS 1.82A(a)(i) |

040 | Tangible assets | IAS 1.7, IG6; IAS 16.39-40 |

050 | Intangible assets | IAS 1.7; IAS 38.85-86 |

060 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) |

070 | Non-current assets and disposal groups held for sale | IFRS 5.38 |

080 | Share of other recognised income and expense of entities accounted for using the equity method | IAS 1.IG6; IAS 28.10 |

081 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d) |

083 | Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net | IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57 |

084 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57 |

085 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57 |

086 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f) |

090 | Income tax relating to items that will not be reclassified | IAS 1.91(b); Annex V.Part 2.66 |

100 | Items that may be reclassified to profit or loss | IAS 1.82A(a)(ii) |

110 | Hedge of net investments in foreign operations [effective portion] | IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58 |

120 | Valuation gains or (-) losses taken to equity | IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58 |

130 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59 |

140 | Other reclassifications | Annex V.Part 2.65 |

150 | Foreign currency translation | IAS 1.7, IG6; IAS 21.52(b) |

160 | Translation gains or (-) losses taken to equity | IAS 21.32, 38-47 |

170 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49 |

180 | Other reclassifications | Annex V.Part 2.65 |

190 | Cash flow hedges [effective portion] | IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a); |

200 | Valuation gains or (-) losses taken to equity | IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i),.24E(a) |

210 | Transferred to profit or loss | IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59 |

220 | Transferred to initial carrying amount of hedged items | IAS 1.IG6;IFRS 9.6.5.11(d)(i) |

230 | Other reclassifications | Annex V.Part 2.65 |

231 | Hedging instruments [not designated elements] | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60 |

232 | Valuation gains or (-) losses taken to equity | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c) |

233 | Transferred to profit or loss | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61 |

234 | Other reclassifications | Annex V.Part 2.65 |

241 | Debt instruments at fair value through other comprehensive income | IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63 |

251 | Valuation gains or (-) losses taken to equity | IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4 |

261 | Transferred to profit or loss | IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64 |

270 | Other reclassifications | IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65 |

280 | Non-current assets and disposal groups held for sale | IFRS 5.38 |

290 | Valuation gains or (-) losses taken to equity | IFRS 5.38 |

300 | Transferred to profit or loss | IAS 1.7, 92-95; IFRS 5.38 |

310 | Other reclassifications | IFRS 5.IG Example 12 |

320 | Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 |

330 | Income tax relating to items that may be reclassified to profit or (-) loss | IAS 1.91(b), IG6; Annex V.Part 2.66 |

340 | Total comprehensive income for the year | IAS 1.7, 81A(a), IG6 |

350 | Attributable to minority interest [Non-controlling interest] | IAS 1.83(b)(i), IG6 |

360 | Attributable to owners of the parent | IAS 1.83(b)(ii), IG6 |

4. Breakdown of financial assets by instrument and by counterparty sector

4.1 Financial assets held for trading

| References | Carrying amount

Annex V.Part 1.27

010

005 | Derivatives | |

010 | Equity instruments | IAS 32.11, Annex V.Part 1.44(b) |

030 | of which: credit institutions | Annex V.Part 1.42(c) |

040 | of which: other financial corporations | Annex V.Part 1.42(d) |

050 | of which: non-financial corporations | Annex V.Part 1.42(e) |

060 | Debt securities | Annex V.Part 1.31, 44(b) |

070 | Central banks | Annex V.Part 1.42(a) |

080 | General governments | Annex V.Part 1.42(b) |

090 | Credit institutions | Annex V.Part 1.42(c) |

100 | Other financial corporations | Annex V.Part 1.42(d) |

110 | Non-financial corporations | Annex V.Part 1.42(e) |

120 | Loans and advances | Annex V.Part 1.32, 44(a) |

130 | Central banks | Annex V.Part 1.42(a) |

140 | General governments | Annex V.Part 1.42(b) |

150 | Credit institutions | Annex V.Part 1.42(c) |

160 | Other financial corporations | Annex V.Part 1.42(d) |

170 | Non-financial corporations | Annex V.Part 1.42(e) |

180 | Households | Annex V.Part 1.42(f) |

190 | FINANCIAL ASSETS HELD FOR TRADING | IFRS 9.Appendix A |

4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss

| References | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures

Annex V.Part 1.27 | Annex V.Part 2.69

010 | 020

010 | Equity instruments | IAS 32.11, Annex V.Part 1.44(b) | |

020 | of which: credit institutions | Annex V.Part 1.42(c) | |

030 | of which: other financial corporations | Annex V.Part 1.42(d) | |

040 | of which: non-financial corporations | Annex V.Part 1.42(e) | |

050 | Debt securities | Annex V.Part 1.31, 44(b) | |

060 | Central banks | Annex V.Part 1.42(a) | |

070 | General governments | Annex V.Part 1.42(b) | |

080 | Credit institutions | Annex V.Part 1.42(c) | |

090 | Other financial corporations | Annex V.Part 1.42(d) | |

100 | Non-financial corporations | Annex V.Part 1.42(e) | |

110 | Loans and advances | Annex V.Part 1.32, 44(a) | |

120 | Central banks | Annex V.Part 1.42(a) | |

130 | General governments | Annex V.Part 1.42(b) | |

140 | Credit institutions | Annex V.Part 1.42(c) | |

150 | Other financial corporations | Annex V.Part 1.42(d) | |

160 | Non-financial corporations | Annex V.Part 1.42(e) | |

170 | Households | Annex V.Part 1.42(f) | |

180 | NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | |

4.2.2 Financial assets designated at fair value through profit or loss

| References | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures

Annex V.Part 1.27 | Annex V.Part 2.69

010 | 020

060 | Debt securities | Annex V.Part 1.31, 44(b) | |

070 | Central banks | Annex V.Part 1.42(a) | |

080 | General governments | Annex V.Part 1.42(b) | |

090 | Credit institutions | Annex V.Part 1.42(c) | |

100 | Other financial corporations | Annex V.Part 1.42(d) | |

110 | Non-financial corporations | Annex V.Part 1.42(e) | |

120 | Loans and advances | Annex V.Part 1.32, 44(a) | |

130 | Central banks | Annex V.Part 1.42(a) | |

140 | General governments | Annex V.Part 1.42(b) | |

150 | Credit institutions | Annex V.Part 1.42(c) | |

160 | Other financial corporations | Annex V.Part 1.42(d) | |

170 | Non-financial corporations | Annex V.Part 1.42(e) | |

180 | Households | Annex V.Part 1.42(f) | |

190 | FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.8(a)(i); IFRS 9.4.1.5 | |

4.3.1 Financial assets at fair value through other comprehensive income

| Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3)

Assets without significant increase in credit risk since initial recognition (Stage 1) | of which: instruments with low credit risk

010 | 015 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090

4.4.1 Financial assets at amortised cost

Assets without significant increase in credit risk since initial recognition (Stage 1) | of which: instruments with low credit risk

010 | 015 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090

4.5 Subordinated financial assets

| References | Carrying amount

Annex V.Part 1.27

010

010 | Loans and advances | Annex V.Part 1.32 |

020 | Debt securities | Annex V.Part 1.31 |

030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Annex V.Part 2.78, 100 |

5. Breakdown of non-trading Loans and advances by product

5.1 Loans and advances other than held for trading and trading assets by product

| | References | Gross carrying amount | Carrying amount Annex V.Part 1.27

005 | 010 | 020 | 030 | 040 | 050 | 060

6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes

6.1 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes

| References | Non-financial corporations Annex V.Part 1.42(e), Part 2.91

| Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures

Gross carrying amount | of which: loans and advances subject to impairment | Of which: non-performing

Annex V.Part 1.34 | Annex V.Part 2.93 | Annex V.Part 2. 213-232 | Annex V.Part 2.70-71 | Annex V.Part 2.69

010 | 011 | 012 | 021 | 022

7. Financial assets subject to impairment that are past due

7.1 Financial assets subject to impairment that are past due

| References | Carrying amount Annex V.Part 1.27

Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3)

IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090

| Loans and advances by product, by collateral and by subordination |

8. Breakdown of financial liabilities

8.1 Breakdown of financial liabilities by product and by counterparty sector

| References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27 | Accumulated changes in fair value due to credit risk

Held for trading | Designated at fair value through profit or loss | Amortised cost | Hedge accounting

IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7 | IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1 | IFRS 7.24A(a); IFRS 9.6 | CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101

010 | 020 | 030 | 037 | 040

030 | Equity instruments | IAS 32.11 | | | | |

430 | Non-convertible | | | | | |

450 | FINANCIAL LIABILITIES | | | | | |

8.2 Subordinated financial liabilities

| References | Carriyng amount

Designated at fair value through profit or loss | At amortized cost

IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1

010 | 020

010 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |

020 | Debt securities issued | Annex V.Part 1.37 | |

030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.99-100 | |

9. Loan commitments, financial guarantees and other commitments

9.1.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given

| References National GAAP compatible IFRS | Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118 | Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109 | Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4 | Commitments and financial guarantees measured at fair value

Instruments without significant increase in credit risk since initial recognition (Stage 1) | Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired instruments (Stage 3) | Instruments without significant increase in credit risk since initial recognition (Stage 1) | Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired instruments (Stage 3) | Nominal amount | Provision | Nominal amount | Accumulated negative changes in fair value due to credit risk on non-performing commitments

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a) | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i) | IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii) | IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118 | IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111 | IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118 | Annex V Part 2.69

010 | 020 | 030 | 040 | 050 | 060 | 100 | 110 | 120 | 130

9.2 Loan commitments, financial guarantees and other commitments received

| References | Maximum amount of the guarantee that can be considered | Nominal amount

IFRS 7.36 (b); Annex V.Part 2.119 | Annex V.Part 2.119

010 | 020

010 | Loan commitments received | IFRS 9.2.1(g),.BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113 | |

020 | Central banks | Annex V.Part 1.42(a) | |

030 | General governments | Annex V.Part 1.42(b) | |

040 | Credit institutions | Annex V.Part 1.42(c) | |

050 | Other financial corporations | Annex V.Part 1.42(d) | |

060 | Non-financial corporations | Annex V.Part 1.42(e) | |

070 | Households | Annex V.Part 1.42(f) | |

080 | Financial guarantees received | IFRS 9.2.1(e),.B2.5,.BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114 | |

090 | Central banks | Annex V.Part 1.42(a) | |

100 | General governments | Annex V.Part 1.42(b) | |

110 | Credit institutions | Annex V.Part 1.42(c) | |

120 | Other financial corporations | Annex V.Part 1.42(d) | |

130 | Non-financial corporations | Annex V.Part 1.42(e) | |

140 | Households | Annex V.Part 1.42(f) | |

150 | Other Commitments received | Annex V.Part 1.44(h), Part 2.102-103, 115 | |

160 | Central banks | Annex V.Part 1.42(a) | |

170 | General governments | Annex V.Part 1.42(b) | |

180 | Credit institutions | Annex V.Part 1.42(c) | |

190 | Other financial corporations | Annex V.Part 1.42(d) | |

200 | Non-financial corporations | Annex V.Part 1.42(e) | |

210 | Households | Annex V.Part 1.42(f) | |

10. Derivatives - Trading and economic hedges

By type of risk / By product or by type of market | References | Carrying amount | Notional amount

Financial assets Held for trading and trading | Financial liabilities Held for trading and trading | Total Trading | of which: sold

Annex V.Part 2.120, 131 | IFRS 9.BA.7 (a); Annex V.Part 2.120, 131 | Annex V.Part 2.133-135 | Annex V.Part 2.133-135

010 | 020 | 030 | 040

210 | Credit default swap | | | | |

220 | Credit spread option | | | | |

230 | Total return swap | | | | |

240 | Other | | | | |

11. Hedge accounting

11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

By product or by type of market | References | Carrying amount | Notional amount

Assets | Liabilities | Total Hedging | of which: sold

IFRS 7.24A; Annex V.Part 2.120, 131 | IFRS 7.24A; Annex V.Part 2.120, 131 | Annex V.Part 2.133-135 | Annex V.Part 2.133-135

010 | 020 | 030 | 040

490 | PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK | IAS 39.71 | | | |

11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge

| References | Carrying amount

Fair value hedge | Cash flow hedge | Hedge of net investment in a foreign operation

Annex V.Part 2.145 | Annex V.Part 2.145 | Annex V.Part 2.145

010 | 020 | 030

F11.4 Hedged items in fair value hedges

Carrying amount | Assets or liabilities included in hedge of a net position (before netting) | Hedge adjustments included in the carrying amount of assets/liabilities | Remaining adjustments for discontinued micro hedges including hedges of net positions | Hedged items in portfolio hedge of interest rate risk

IFRS 7.24B(a), Annex V.Part 2.146, 147 | IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151 | IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149 | IFRS 7.24B(a)(v); Annex V.Part 2.148, 150 | IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152

010 | 020 | 030 | 040 | 050

010 | Financial assets measured at fair value through other comprehensive income | IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151 | | | | |

12. Movements in allowances and provisions for credit losses

12.1 Movements in allowances and provisions for credit losses

| References | Opening balance | Increases due to origination and acquisition | Decreases due to derecognition | Changes due to change in credit risk (net) | Changes due to modifications without derecognition (net) | Changes due to update in the institution's methodology for estimation (net) | Decrease in allowance account due to write-offs | Other adjustments | Closing balance | Recoveries of previously written-off amounts recorded directly to the statement of profit or loss | Amounts written-off directly to the statement of profit or loss

| IFRS 7.35I; Annex V.Part 2.159, 164(b) | IFRS 7.35I; Annex V.Part 2.160, 164(b) | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162 | IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c) | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163 | IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165 | IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166 | | | IFRS 9.5.4.4; Annex V.Part 2.165

010 | 020 | 030 | 040 | 050 | 070 | 080 | 090 | 100 | 110 | 120

180 | Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | IFRS 9.5.5.3 | | | | | | | | | | |

12.2 Transfers between impairment stages (gross basis presentation)

| References | Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170

Transfers between Stage 1 and Stage 2 | Transfers between Stage 2 and Stage 3 | Transfers between Stage 1 and Stage 3

Annex V.Part 2.168-169

010 | 020 | 030 | 040 | 050 | 060

140 | Total debt instruments | | | | | | |

150 | Commitments and financial guarantees given | IFRS 9.2.1|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5 | | | | | |

13. Collateral and guarantees received

13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading

Guarantees and collateral | References | Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174

Loans collateralized by immovable property | Other collateralized loans | Financial guarantees received

Residential | Commercial | Cash [Debt instruments issued] | Rest

010 | 020 | 030 | 040 | 050

13.2 Collateral obtained by taking possession during the period [held at the reporting date]

| References | Carrying amount

Annex V.Part 2.175

010

010 | Non-current assets held-for-sale | IFRS 7.38(a) |

020 | Property, plant and equipment | IFRS 7.38(a) |

030 | Investment property | IFRS 7.38(a) |

040 | Equity and debt instruments | IFRS 7.38(a) |

050 | Other | IFRS 7.38(a) |

060 | Total | |

13.3 Collateral obtained by taking possession [tangible assets] accumulated

| References | Carrying amount

010

010 | Foreclosure [tangible assets] | IFRS 7.38(a); Annex V.Part 2.176 |

14. Fair value hierachy: financial instruments at fair value

| References | Fair value hierarchy IFRS 13.93 (b) | Change in fair value for the period Annex V.Part 2.178 | Accumulated change in fair value before taxes Annex V.Part 2.179

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080

030 | Equity instruments | IAS 32.11, | | | | | | | |

057 | Equity instruments | IAS 32.11 | | | | | | | |

102 | Equity instruments | IAS 32.11 | | | | | | | |

15. Derecognition and financial liabilities associated with transferred financial assets

| References | Transferred financial assets entirely recognized | Transferred financial assets recognized to the extent of the instution's continuing involvement | Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights | Amounts derecognised for capital purposes

Transferred assets | Associated liabilities ITS V.Part 2.181 | Principal amount outstanding of the original assets | Carrying amount of assets still recognised [continuing involvement] | Carrying amount of associated liabilites

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110

020 | Equity instruments | IAS 32.11 | | | | | | | | | | |

046 | Equity instruments | IAS 32.11 | | | | | | | | | | |

092 | Equity instruments | IAS 32.11 | | | | | | | | | | |

190 | Total | | | | | | | | | | | |

16. Breakdown of selected statement of profit or loss items

16.1 Interest income and expenses by instrument and counterparty sector

| References | Current period

Income | Expenses

Annex V.Part 2.187, 189 | Annex V.Part 2.188, 190

010 | 020

010 | Derivatives -Trading | IFRS 9.Appendix A,.BA.1,.BA.6; Annex V.Part 2.193 | |

015 | of which: interest income from derivatives in economic hedges | Annex V.Part 2.193 | |

020 | Debt securities | Annex V.Part 1.31, 44(b) | |

030 | Central banks | Annex V.Part 1.42(a) | |

040 | General governments | Annex V.Part 1.42(b) | |

050 | Credit institutions | Annex V.Part 1.42(c) | |

060 | Other financial corporations | Annex V.Part 1.42(d) | |

070 | Non-financial corporations | Annex V.Part 1.42(e) | |

080 | Loans and advances | Annex V.Part 1.32, 44(a) | |

090 | Central banks | Annex V.Part 1.42(a) | |

100 | General governments | Annex V.Part 1.42(b) | |

110 | Credit institutions | Annex V.Part 1.42(c) | |

120 | Other financial corporations | Annex V.Part 1.42(d) | |

130 | Non-financial corporations | Annex V.Part 1.42(e) | |

140 | Households | Annex V.Part 1.42(f) | |

150 | Other assets | Annex V.Part 2.5 | |

160 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |

170 | Central banks | Annex V.Part 1.42(a) | |

180 | General governments | Annex V.Part 1.42(b) | |

190 | Credit institutions | Annex V.Part 1.42(c) | |

200 | Other financial corporations | Annex V.Part 1.42(d) | |

210 | Non-financial corporations | Annex V.Part 1.42(e) | |

220 | Households | Annex V.Part 1.42(f) | |

230 | Debt securities issued | Annex V.Part 1.37 | |

240 | Other financial liabilities | Annex V.Part 1.32-34, Part 2.191 | |

250 | Derivatives - Hedge accounting, interest rate risk | Annex V.Part 2.192 | |

260 | Other Liabilities | Annex V.Part 1.38-41 | |

270 | INTEREST | IAS 1.97 | |

280 | of which: interest-income on credit impaired financial assets | IFRS 9.5.4.1;.B5.4.7; Annex V.Part 2.194 | |

16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

| References | Current period

Annex V. Part 2.195-196

010

020 | Debt securities | Annex V.Part 1.31 |

030 | Loans and advances | Annex V.Part 1.32 |

040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |

050 | Debt securities issued | Annex V.Part 1.37 |

060 | Other financial liabilities | Annex V.Part 1.38-41 |

070 | GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | Annex V.Part 2.45 |

16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument

| References | Current period

Annex V. Part 2.197-198

010

010 | Derivatives | IFRS 9.Appendix A,.BA.1,.BA.7(a) |

015 | of which: Economic hedges with use of the fair value option | IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199 |

020 | Equity instruments | IAS 32.11 |

030 | Debt securities | Annex V.Part 1.31 |

040 | Loans and advances | Annex V.Part 1.32 |

050 | Short positions | IFRS 9.BA.7(b) |

060 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |

070 | Debt securities issued | Annex V.Part 1.37 |

080 | Other financial liabilities | Annex V.Part 1.38-41 |

090 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 9.Appendix A,.BA.6;IFRS 7.20(a)(i) |

095 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.5.6.2; annex V.Part 2.199 |

16.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk

| References | Current period

010

010 | Interest rate instruments and related derivatives | Annex V.Part 2.200(a) |

020 | Equity instruments and related derivatives | Annex V.Part 2.200(b) |

030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.200(c) |

040 | Credit risk instruments and related derivatives | Annex V.Part 2.200(d) |

050 | Derivatives related with commodities | Annex V.Part 2.200(e) |

060 | Other | Annex V.Part 2.200(f) |

070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) |

16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument

| References | Current period

Annex V.Part 2.201

010

020 | Equity instruments | IAS 32.11 |

030 | Debt securities | Annex V.Part 1.31 |

040 | Loans and advances | Annex V.Part 1.32 |

090 | GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET | IFRS 7.20(a)(i) |

100 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.6.5.2; Annex V.Part 2.202 |

16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

| References | Current period | Changes in fair value due to credit risk

Annex V.Part 2.203 | Annex V.Part 2.203

010 | 020

020 | Debt securities | Annex V.Part 1.31 | |

030 | Loans and advances | Annex V.Part 1.32 | |

040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |

050 | Debt securities issued | Annex V.Part 1.37 | |

060 | Other financial liabilities | Annex V.Part 1.38-41 | |

070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(i) | |

071 | of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net | IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204 | |

072 | of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net | IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204 | |

16.6 Gains or losses from hedge accounting

| References | Current period

Annex V.Part 2.205

010

010 | Fair value changes of the hedging instrument [including discontinuation] | IFRS 7.24A(c);IFRS 7.24C(b)(vi) |

020 | Fair value changes of the hedged item attributable to the hedged risk | IFRS 9.6.3.7;.6.5.8;.B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206 |

030 | Ineffectiveness in profit or loss from cash flow hedges | IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi) |

040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) |

050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET | |

16.7 Impairment on non-financial assets

| References | Current period

Additions | Reversals | Accumulated impairment

Annex V.Part 2.208 | Annex V.Part 2.208 |

010 | 020 | 040

060 | Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates | IAS 28.40-43 | | |

080 | Joint ventures | IAS 28.3 | | |

090 | Associates | IAS 28.3 | | |

150 | TOTAL | | | |

17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet

17.1 Assets

| References | Accounting scope of consolidation [Carrying amount]

Annex V.Part 1.27, Part 2.209

010

010 | Cash, cash balances at central banks and other demand deposits | IAS 1.54 (i) |

020 | Cash on hand | Annex V.Part 2.1 |

030 | Cash balances at central banks | Annex V.Part 2.2 |

040 | Other demand deposits | Annex V.Part 2.3 |

050 | Financial assets held for trading | IFRS 7.8(a)(ii);IFRS 9.Appendix A |

060 | Derivatives | IFRS 9.Appendix A |

070 | Equity instruments | IAS 32.11 |

080 | Debt securities | Annex V.Part 1.31 |

090 | Loans and advances | Annex V.Part 1.32 |

096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4 |

097 | Equity instruments | IAS 32.11 |

098 | Debt securities | Annex V.Part 1.31 |

099 | Loans and advances | Annex V.Part 1.32 |

100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IFRS 9.4.1.5 |

120 | Debt securities | Annex V.Part 1.31 |

130 | Loans and advances | Annex V.Part 1.32 |

141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A |

142 | Equity instruments | IAS 32.11 |

143 | Debt securities | Annex V.Part 1.31 |

144 | Loans and advances | Annex V.Part 1.32 |

181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 |

182 | Debt securities | Annex V.Part 1.31 |

183 | Loans and advances | Annex V.Part 1.32 |

240 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.22 |

250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a); IFRS 9.6.5.8 |

260 | Investments in subsidaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210 |

270 | Assets under reinsurance and insurance contracts | IFRS 4.IG20.(b)-(c); Annex V.Part 2.211 |

280 | Tangible assets | |

290 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) |

300 | Goodwill | IFRS 3.B67(d); CRR art 4(1)(113) |

310 | Other intangible assets | IAS 38.8,118 |

320 | Tax assets | IAS 1.54(n-o) |

330 | Current tax assets | IAS 1.54(n); IAS 12.5 |

340 | Deferred tax assets | IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) |

350 | Other assets | Annex V.Part 2.5 |

360 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 |

370 | TOTAL ASSETS | IAS 1.9(a), IG 6 |

17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given

| References | Accounting scope of consolidation [Nominal amount]

Annex V.Part 2.118, 209

010

010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 |

020 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 |

030 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 |

040 | OFF-BALANCE SHEET EXPOSURES | |

17.3 Liabilities and equity

| References | Accounting scope of consolidation [Carrying amount]

Annex V.Part 1.27, Part 2.209

010

010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 |

020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) |

030 | Short positions | IFRS 9.BA7(b) |

040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |

050 | Debt securities issued | Annex V.Part 1.37 |

060 | Other financial liabilities | Annex V.Part 1.38-41 |

070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IFRS 9.4.2.2 |

080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |

090 | Debt securities issued | Annex V.Part 1.37 |

100 | Other financial liabilities | Annex V.Part 1.38-41 |

110 | Financial liabilities measured at amortised cost | IFRS 7.8(g); IFRS 9.4.2.1 |

120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |

130 | Debt securities issued | Annex V.Part 1.37 |

140 | Other financial liabilities | Annex V.Part 1.38-41 |

150 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.26 |

160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b), IFRS 9.6.5.8 |

170 | Liabilities under insurance and reinsurance contracts | IFRS 4.IG20(a); Annex V.Part 2.212 |

180 | Provisions | IAS 37.10; IAS 1.54(l) |

190 | Tax liabilities | IAS 1.54(n-o) |

200 | Current tax liabilities | IAS 1.54(n); IAS 12.5 |

210 | Deferred tax liabilities | IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) |

220 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 |

230 | Other liabilities | Annex V.Part 2.13 |

240 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 |

250 | LIABILITIES | IAS 1.9(b);IG 6 |

260 | Capital | IAS 1.54(r), BAD art 22 |

270 | Share premium | IAS 1.78(e); CRR art 4(1)(124) |

280 | Equity instruments issued other than capital | Annex V.Part 2.18-19 |

290 | Other equity | IFRS 2.10; Annex V.Part 2.20 |

300 | Accumulated other comprehensive income | CRR art 4(1)(100) |

310 | Retained earnings | CRR art 4(1)(123) |

320 | Revaluation reserves | IFRS 1.33, D5-D8 |

330 | Other reserves | IAS 1.54; IAS 1.78 (e) |

340 | (-) Treasury shares | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28 |

350 | Profit or loss attributable to owners of the parent | IFRS 10.B94 |

360 | (-) Interim dividends | IAS 32.35 |

370 | Minority interests [Non-controlling interests] | IAS 1.54(q); IFRS 10.22,.B94 |

380 | TOTAL EQUITY | IAS 1.9(c), IG 6 |

390 | TOTAL EQUITY AND TOTAL LIABILITIES | IAS 1.IG6 |

18. Information on performing and non-performing exposures

| References | Gross carrying amount / Nominal amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119

| Performing | Non-performing | | Performing exposures - Accumulated impairment and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received

010 | 020 | 030 | 055 | 060 | 070 | 080 | 090 | 100 | 105 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | 190 | 195 | 200 | 210

201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | | | | | | | | | | | | | | | | | | | | | |

231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | | | | | | | | | | | | | | | | | | | | | |

19. Information forborne exposures

| References | Gross carrying amount / nominal amount of exposures with forbearance measures | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119

| Performing exposures with forbearance measures | Non-performing exposures with forbearance measures | | Perfoming exposures with forbearance measures - Accumulated impairment and provisions | Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received

| Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation reclassified from non-performing | | Instruments with modifications in their terms and conditions | Refinancing | of which: Defaulted | of which: Impaired | of which: Forbearance of exposures non-performing prior to forbearance | | Instruments with modifications in their terms and conditions | Refinancing | Collateral received on exposures with forbearance measures | Financial guarantees received on exposures with forbearance measures

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180

201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | | | | | | | | | | | | | | | | | |

231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(c) | | | | | | | | | | | | | | | | | |

20. Geographical breakdown

20.1 Geographical breakdown of assets by location of the activities

| References | Carrying amount Annex V.Part 1.27

Domestic activitivies | Non-domestic activities

Annex V.Part 2.270 | Annex V.Part 2.270

010 | 020

010 | Cash, cash balances at central banks and other demand deposits | IAS 1.54 (i) | |

020 | Cash on hand | Annex V.Part 2.1 | |

030 | Cash balances at central banks | Annex V.Part 2.2 | |

040 | Other demand deposits | Annex V.Part 2.3 | |

050 | Financial assets held for trading | IFRS 9. Appendix A | |

060 | Derivatives | IFRS 9. Appendix A | |

070 | Equity instruments | IAS 32.11 | |

080 | Debt securities | Annex V.Part 1.31 | |

090 | Loans and advances | Annex V.Part 1.32 | |

096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | |

097 | Equity instruments | IAS 32.11 | |

098 | Debt securities | Annex V.Part 1.31 | |

099 | Loans and advances | Annex V.Part 1.32 | |

100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IFRS 9.4.1.5 | |

120 | Debt securities | Annex V.Part 1.31 | |

130 | Loans and advances | Annex V.Part 1.32 | |

141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | |

142 | Equity instruments | IAS 32.11 | |

143 | Debt securities | Annex V.Part 1.31 | |

144 | Loans and advances | Annex V.Part 1.32 | |

181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | |

182 | Debt securities | Annex V.Part 1.31 | |

183 | Loans and advances | Annex V.Part 1.32 | |

240 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.22 | |

250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a); IFRS 9.6.5.8 | |

260 | Tangible assets | | |

270 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) | |

280 | Investments in subsidaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 1.21, Part 2.4 | |

290 | Tax assets | IAS 1.54(n-o) | |

300 | Other assets | Annex V.Part 2.5 | |

310 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 | |

320 | ASSETS | IAS 1.9(a), IG 6 | |

20.2 Geographical breakdown of liabilities by location of the activities

| References | Carrying amount Annex V.Part 1.27

Domestic activitivies | Non-domestic activities

Annex V.Part 2.270 | Annex V.Part 2.270

010 | 020

010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | |

020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | |

030 | Short positions | IFRS 9.BA7(b) | |

040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |

050 | Debt securities issued | Annex V.Part 1.37 | |

060 | Other financial liabilities | Annex V.Part 1.38-41 | |

070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | |

080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |

090 | Debt securities issued | Annex V.Part 1.37 | |

100 | Other financial liabilities | Annex V.Part 1.38-41 | |

110 | Financial liabilities measured at amortised cost | IFRS 7.8(g); IFRS 9.4.2.1 | |

120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |

130 | Debt securities issued | Annex V.Part 1.37 | |

140 | Other financial liabilities | Annex V.Part 1.38-41 | |

150 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.26 | |

160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b), IFRS 9.6.5.8 | |

170 | Provisions | IAS 37.10; IAS 1.54(l) | |

180 | Tax liabilities | IAS 1.54(n-o) | |

190 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | |

200 | Other liabilities | Annex V.Part 2.13 | |

210 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | |

220 | LIABILITIES | IAS 1.9(b);IG 6 | |

20.3 Geographical breakdown of statement of profit or loss items by location of the activities

| References | Current period

Domestic activitivies | Non-domestic activities

Annex V.Part 2.270 | Annex V.Part 2.270

010 | 020

010 | Interest income | IAS 1.97; Annex V.Part 2.31 | |

020 | (Interest expenses) | IAS 1.97; Annex V.Part 2.31 | |

030 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |

040 | Dividend income | Annex V.Part 2.40 | |

050 | Fee and commission income | IFRS 7.20(c) | |

060 | (Fee and commission expenses) | IFRS 7.20(c) | |

070 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | Annex V.Part 2.45 | |

080 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 | |

083 | Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.5.7.1 | |

090 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 | |

100 | Gains or (-) losses from hedge accounting, net | Annex V.Part 2.47-48 | |

110 | Exchange differences [gain or (-) loss], net | IAS 21.28, 52 (a) | |

130 | Gains or (-) losses on derecognition of non financial assets, net | IAS 1.34 | |

140 | Other operating income | Annex V.Part 2.314-316 | |

150 | (Other operating expenses) | Annex V.Part 2.314-316 | |

155 | TOTAL OPERATING INCOME, NET | | |

160 | (Administrative expenses) | | |

170 | (Depreciation) | IAS 1.102, 104 | |

171 | Modification gains or (-) losses, net | IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 | |

180 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | |

190 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | IFRS 7.20(a)(viii); Annex V Part 2.51, 53 | |

200 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | IAS 28.40-43 | |

210 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | |

220 | Negative goodwill recognised in profit or loss | IFRS 3.Appendix B64(n)(i) | |

230 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | Annex V.Part 2.54 | |

240 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.55 | |

250 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | |

260 | (Tax expense or (-) income related to profit or loss from continuing operations) | IAS 1.82(d); IAS 12.77 | |

270 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | IAS 1, IG 6 | |

280 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(ea); IFRS 5.33(a), 5.33 A; Annex V Part 2.56 | |

290 | PROFIT OR (-) LOSS FOR THE YEAR | IAS 1.81A(a) | |

20.4 Geographical breakdown of assets by residence of the counterparty

z-axis | Country of residence of the counterparty |

| References | Gross carrying amount | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures

| Of which: held for trading or trading | of which: financial assets subject to impairment | Of which: debt forbearance | Of which: non-perfoming

010 | 011 | 012 | 022 | 025 | 031 | 040

040 | Equity instruments | IAS 32.11 | | | | | | |

20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty

z-axis | Country of residence of the counterparty |

| References | Nominal amount | Provisions for commitments and guarantees given

| Of which: debt forbearance | Of which: non-perfoming

Annex V.Part 2.118, 271 | Annex V.Part 2.240-258 | Annex V.Part 2.275 | Annex V.Part 2.276

010 | 022 | 025 | 030

20.6 Geographical breakdown of liabilities by residence of the counterparty

z-axis | Country of residence of the counterparty |

| References | Carrying amount

Annex V.Part 1.27, 2.271

010

010 | Derivatives | IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272 |

020 | Of which: credit institutions | Annex V.Part 1.42(c) |

030 | Of which: other financial corporations | Annex V.Part 1.42(d) |

040 | Short positions | IFRS 9.BA7(b); Annex V.Part 1.44(d) |

050 | Of which: credit institutions | Annex V.Part 1.42(c) |

060 | Of which: other financial corporations | Annex V.Part 1.42(d) |

070 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |

080 | Central banks | Annex V.Part 1.42(a) |

090 | General governments | Annex V.Part 1.42(b) |

100 | Credit institutions | Annex V.Part 1.42(c) |

110 | Other financial corporations | Annex V.Part 1.42(d) |

120 | Non-financial corporations | Annex V.Part 1.42(e) |

130 | Households | Annex V.Part 1.42(f) |

20.7.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes

z-axis | Country of residence of the counterparty |

| References | Non-financial corporations Annex V. Part 2.271, 277

Gross carrying amount | Accumulated impairment | Accumulated negative changes in fair value due to credit risk on non-performing exposures

| of which: loans and advances subject to impairment | Of which: non-performing

Annex V.Part 1.34, Part 2.275 | Annex V.Part 2.273 | Annex V.Part 2.275 | Annex V.Part 2.274 | Annex V.Part 2.274

010 | 011 | 012 | 021 | 022

21. Tangible and intangible assets: assets subject to operating lease

| References | Carrying amount

Annex V.Part 2.278-279

010

010 | Property plant and equipment | IAS 16.6; IAS 1.54(a) |

020 | Revaluation model | IAS 17.49; IAS 16.31, 73(a)(d) |

030 | Cost model | IAS 17.49; IAS 16.30, 73(a)(d) |

040 | Investment property | IAS 40.IN5; IAS 1.54(b) |

050 | Fair value model | IAS 17.49; IAS 40.33-55, 76 |

060 | Cost model | IAS 17.49; IAS 40.56,79(c) |

070 | Other intangible assets | IAS 38.8, 118 |

080 | Revaluation model | IAS 17.49; IAS 38.75-87, 124(a)(ii) |

090 | Cost model | IAS 17.49; IAS 38.74 |

22. Asset management, custody and other service functions

22.1 Fee and commission income and expenses by activity

| References | Current period

Annex V.Part 2.280

IFRS 7.20(c) | 010

010 | Fee and commission income | Annex V.Part 2.281-283 |

020 | Securities | |

030 | Issuances | Annex V.Part 2.284(a) |

040 | Transfer orders | Annex V.Part 2.284(b) |

050 | Other | Annex V.Part 2.284(c) |

060 | Clearing and settlement | Annex V.Part 2.284(d) |

070 | Asset management | Annex V.Part 2.284(e); 285(a) |

080 | Custody [by type of customer] | Annex V.Part 2.284(e); 285(b) |

090 | Collective investment | |

100 | Other | |

110 | Central administrative services for collective investment | Annex V.Part 2.284(e); 285(c) |

120 | Fiduciary transactions | Annex V.Part 2.284(e); 285(d) |

130 | Payment services | Annex V.Part 2.284(e), 285(e) |

140 | Customer resources distributed but not managed [by type of product] | Annex V.Part 2.285(f) |

150 | Collective investment | |

160 | Insurance products | |

170 | Other | |

180 | Structured Finance | Annex V.Part 2.284(f) |

190 | Loan servicing activities | Annex V.Part 2.284(g) |

200 | Loan commitments given | IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h) |

210 | Financial guarantees given | IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h) |

220 | Other | Annex V.Part 2.284(j) |

230 | (Fee and commission expenses) | Annex V.Part 2.113-115 |

240 | (Clearing and settlement) | Annex V.Part 2.284(d) |

250 | (Custody) | Annex V.Part 2.285(b) |

260 | (Loan servicing activities) | Annex V.Part 2.284(g) |

270 | (Loan commitments received) | Annex V.Part 2.284(i) |

280 | (Financial guarantees received) | Annex V.Part 2.284(i) |

290 | (Other) | Annex V.Part 2.284(j) |

22.2 Assets involved in the services provided

| Reference | Amount of the assets involved in the services provided

Annex V.Part 2.285(g)

010

010 | Asset management [by type of customer] | Annex V.Part 2.285(a) |

020 | Collective investment | |

030 | Pension funds | |

040 | Customer portfolios managed on a discretionary basis | |

050 | Other investment vehicles | |

060 | Custody assets [by type of customer] | Annex V.Part 2.285(b) |

070 | Collective investment | |

080 | Other | |

090 | Of which: entrusted to other entities | |

100 | Central administrative services for collective investment | Annex V.Part 2.285(c) |

110 | Fiduciary transactions | Annex V.Part 2.285(d) |

120 | Payment services | Annex V.Part 2.285(e) |

130 | Customer resources distributed but not managed [by type of product] | Annex V.Part 2.285(f) |

140 | Collective investment | |

150 | Insurance products | |

160 | Other | |

30. Off-balance sheet activities: Interests in unconsolidated structured entities

30.1 Interests in unconsolidated structured entities

| References | Carrying amount of financial assets recognised in the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financial liabilities recognised in the balance sheet | Nominal amount of off-balance sheet exposures given by the reporting institution | Of which: Nominal amount of loan commitments given | Losses incurred by the reporting institution in the current period

010 | 020 | 030 | 040 | 050 | 060 | 080

010 | Total | | | | | | | |

30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities

By nature of the activities | References | Carrying amount

Securitisation Special Purpose Entities | Asset management | Other activities

CRR art 4(1)(66) | Annex V.Part 2.285(a) |

IFRS 12.24, B6.(a) | 010 | 020 | 030

040 | Equity instruments | IAS 32.11 | | |

080 | Equity instruments issued | IAS 32.11 | | |

| Nominal amount

120 | Off-balance sheet exposures given by the reporting institution | IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 | | |

31. Related parties

31.1 Related parties: amounts payable to and amounts receivable from

| References Annex V.Part 2.288-291 | Outstanding balances

Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties

IAS 24.19(a),(b) | IAS 24.19(c); Annex V.Part 2.289 | IAS 24.19(d),(e); Annex V.Part 2.289 | IAS 24.19(f) | IAS 24.19(g)

010 | 020 | 030 | 040 | 050

020 | Equity instruments | IAS 32.11 | | | | |

090 | Nominal amount of loan commitments, financial guarantees and other commitments given | IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 | | | | |

131 | Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures | IAS 24.1(c); Annex V.Part 2.69-71, 291 | | | | |

31.2 Related parties: expenses and income generated by transactions with

| References Annex V.Part 2.288-289, 292-293 | Current period

IAS 24.19(a),(b) | IAS 24.19(c) | IAS 24.19(d),(e) | IAS 24.19(f) | IAS 24.19(g)

010 | 020 | 030 | 040 | 050

060 | Gains or (-) losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss | IAS 24.18(a) | | | | |

40. Group structure

40.1 Group structure: ‘entity-by-entity’

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 095 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | 190

| | | | | | | | | | | | | | | | | | |

40.2. Group structure: ‘instrument-by-instrument’

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080

| | | | | | |

41. Fair value

41.1 Fair value hierarchy: financial instruments at amortised cost

| References Annex V.Part 2.298 | Fair value IFRS 7.25-26 | Fair value hierarchy IFRS 13.97, 93(b)

Level 1 IFRS 13.76 | Level 2 IFRS 13.81 | Level 3 IFRS 13.86

ASSETS | 010 | 020 | 030 | 040

41.2 Use of the Fair Value Option

| References | Carrying amount Annex V.Part 1.27

Accounting mismatch | Managed on a fair value basis | Hybrid contracts | Managed for credit risk

IFRS 9.B4.1.29 | IFRS 9.B4.1.33 | IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300 | IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301

ASSETS | 010 | 020 | 030 | 040

42. Tangible and intangible assets: carrying amount by measurement method

| References Annex V.Part 2.302 | Carrying amount

010

010 | Property plant and equipment | IAS 16.6; IAS 16.29; IAS 1.54(a) |

020 | Revaluation model | IAS 16.31, 73(a),(d) |

030 | Cost model | IAS 16.30, 73(a),(d) |

040 | Investment property | IAS 40.5, 30; IAS 1.54(b) |

050 | Fair value model | IAS 40.33-55, 76 |

060 | Cost model | IAS 40.56, 79(c) |

070 | Other intangible assets | IAS 38.8, 118, 122; Annex V.Part 2.303 |

080 | Revaluation model | IAS 38.75-87, 124(a)(ii) |

090 | Cost model | IAS 38.74 |

43. Provisions

| References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27

Pensions and other post employment defined benefit obligations | Other long term employee benefits | Restructuring | Pending legal issues and tax litigation | Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4 | Other provisions

IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 | IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 | IAS 37.70-83 | IAS 37.14 | IAS 37; IFRS 4; Annex V. Part 2.304-305 | IAS 37.14

010 | 020 | 030 | 040 | 055 | 060

060 | Other movements | | | | | | |

44 Defined benefit plans and employee benefits

44.1 Components of net defined benefit plan assets and liabilities

| References | Amount

Annex V.Part 2.306-307

010

010 | Fair value of defined benefit plan assets | IAS 19.140(a)(i), 142 |

020 | Of which: Financial instruments issued by the institution | IAS 19.143 |

030 | Equity instruments | IAS 19.142(b) |

040 | Debt instruments | IAS 19.142(c) |

050 | Real estate | IAS 19.142(d) |

060 | Other defined benefit plan assets | |

070 | Present value of defined benefit obligations | IAS 19.140(a)(ii) |

080 | Effect of the asset ceiling | IAS 19.140(a)(iii) |

090 | Net defined benefit assets [Carrying amount] | IAS 19.63; Annex V.Part 2.308 |

100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.9 |

110 | Memo item: Fair value of any right to reimbursement recognised as an asset | IAS 19.140(b) |

44.2 Movements in defined benefit obligations

| References | Defined benefit obligations

Annex V.Part 2.306, 309

010

010 | Opening balance [present value] | IAS 19.140(a)(ii) |

020 | Current service cost | IAS 19.141(a) |

030 | Interest cost | IAS 19.141(b) |

040 | Contributions paid | IAS 19.141(f) |

050 | Actuarial (-) gains or losses from changes in demographic assumptions | IAS 19.141(c)(ii) |

060 | Actuarial (-) gains or losses from changes in financial assumptions | IAS 19.141(c)(iii) |

070 | Foreign currency exchange increase or (-) decrease | IAS 19.141(e) |

080 | Benefits paid | IAS 19.141(g) |

090 | Past service cost, including gains and losses arising from settlements | IAS 19.141(d) |

100 | Increase or (-) decrease through business combinations and disposals | IAS 19.141(h) |

110 | Other increases or (-) decreases | |

120 | Closing balance [present value] | IAS 19.140(a)(ii); Annex V.Part 2.310 |

44.3 Memo items [related to staff expenses]

| References | Current period

010

010 | Pension and similar expenses | Annex V.Part 2.311(a) |

020 | Share based payments | IFRS 2.44; Annex V.Part 2.311(b) |

45 Breakdown of selected items of statement of profit or loss

45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

| References | Current period | Changes in fair value due to credit risk

| Annex V.Part 2.312

010 | 020

010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.1.5 | |

020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.2.2 | |

030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.20(a)(i) | |

45.2 Gains or losses on derecognition of non-financial assets

| References | Current period

Annex V.Part 2.313

010

020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) |

030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) |

040 | Other assets | IAS 1.34 (a) |

050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 |

45.3 Other operating income and expenses

| References | Income | Expenses

010 | 020

010 | Changes in fair value in tangible assets measured using the fair value model | IAS 40.76(d); Annex V.Part 2.314 | |

020 | Investment property | IAS 40.75(f); Annex V.Part 2.314 | |

030 | Operating leases other than investment property | IAS 17.50, 51, 56(b); Annex V.Part 2.315 | |

040 | Other | Annex V.Part 2.316 | |

050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.314-316 | |

46. Statement of changes in equity

Accumulated Other Comprehensive Income | Other items

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140

010 | Opening balance [before restatement] | | | | | | | | | | | | | | |

040 | Opening balance [current period] | | | | | | | | | | | | | | |

210 | Closing balance [current period] | | | | | | | | | | | | | | |

Annex III - REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS